Jurisdiction of First-tier Tribunal

The taxpayer was engaged in a lengthy dispute with HMRC involving several issues some which had been the subject of a previous tribunal decision (TC7926). In brief he appealed against a statutory demand from HMRC to recover tax and National Insurance debts interest and penalties for the years 2007-08 to 2013-14. He also claimed overpayment relief on tax that he alleged he had incorrectly paid.

HMRC said the latter was out of time and applied to have the appeal struck out.

The only substantive point for the First-tier Tribunal was whether the taxpayer had made overpayment relief claims in time and if not whether it had power to admit late claims. The judge explained clearly why the tribunal had no such power. She said the taxpayer was in self assessment and therefore any claim should be included in the self-assessment return. He failed...